You have already heard a lot about the EFD ICMS IPI report, about its blocks and its complexity. Today we are bringing information about Block E, about its registers and how TDF provides the data (if it’s via Shadow table or if they are filled in with data from ECC).

As a start, you find below an image which represents the hierarchy of Block E, which shows the registers and their groups:

Continue reading to learn more details about how to fill in each register in TDF.

Registers to inform the ICMS calculation

As you can see in the image above, the registers in blue with E1 prefix refer to information about the ICMS calculation. In the table below, see more details about each register of the first group (E1 prefix):

Registers to inform the ICMS calculation with Tax Substitution

As you can see in the image above, the registers in green with E2 prefix refer to information about the ICMS calculation with Tax Substitution (Substituição Tributária). In the table below, see more details about each register of the second group (E2 prefix):

Registers to inform the Fundo de Combate à Pobreza and ICMS Diferencial de Alíquota UF Origin/Destination

As you can see in the image above, the registers in orange with E3 prefix refer to information about the ICMS calculation with the Fundo de Combate à Pobreza (FCP) and ICMS Diferencial de Alíquota of Origin or Destination UF. In the table below, see more details about each register of the third group (E3 prefix):

Registers to inform IPI calculation

As you can see in the image above, the registers in gray with E5 prefix refer to information about the IPI calculation, which refers to IPI regulation and its calculation periods. In the table below, see more details about each register of the second group (E5 prefix):